2011 (5) TMI 801

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..... the principal. The applicants are merely a transporter incidentally handling the goods – Held that:- applicants are not warehousing the goods nor receiving dispatch order from the principal nor preparing any invoice on behalf of the principal, deposit of Rs. 6,31,380 is sufficient for hearing of the appeal, pre-deposit of remaining amount of Service Tax, interest and penalty is waived and recovery .....

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..... fact the contracts were for transportation, loading, unloading and supervision of low ash of hard coal from different points. Applicant relied upon the Board s Circular dated 20-6-2003 whereby it has been clarified that the Clearing Forwarding Agent normally undertakes the following activities :- (a) Receiving the goods from the factories or premises of the principal or his agents; (b) .....

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..... earing Forwarding Agent. Therefore the demand is rightly made. 6. We find that as per the provisions of Finance Act Clearing Forwarding Agent means any person who is engaged in providing any service either directly or indirectly connected in clearing and forwarding operation to any other person and includes a consignment agent and the Board has clarified normal activities undertaken by them .....

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